Jamalappa Dattatray Battul, Pune V. Income-tax Officer, Ward - 5(2), Pune

ITA 138/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1712 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JAMALAPPA D BATTUL
• Keywords: Set aside

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, P UNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM / ITA NO. 138/PUN/2018 / ASSESSMENT YEAR : 2009-10 SHRI JAMALAPPA DATTATRAY BATTUL, FLAT NO. 107, ADITI COOPERATIVE HOUSING SOCIETY, 122/3, ANURAG APARTMENTS, ERANDAWANE, PUNE-411 004 PAN : AIEPB9282D .... / APPELLANT ! / V/S. THE INCOME TAX OFFICER, WARD 5(2), PUNE. / RESPONDENT ASSESSEE BY : SHRI JAMALAPPA D. BATTUL REVENUE BY : SHRI RAJESH GAWALI / DATE OF HEARING : 18.03.2019 / DATE OF PRONOUNCEMENT : 18.03.2019 ' / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THIS APPEAL PREFERRED BY THE ASSESSEE EMANATES FROM T HE ORDER OF LD. CIT(APPEALS)-13, PUNE DATED 25.09.2017 FOR THE ASSESSMENT YEAR 2009-10 AS PER GROUNDS OF APPEAL ON RECORD. 2. THE LD. AR OF THE ASSESSEE SUBMITTED THAT THE LD.CIT (APPEALS) HAS PASSED AN EX-PARTE ORDER WHEREIN THE RIGHTS AND LIABILITIES OF THE PARTIES 2 ITA NO.138 /PUN/2018 A.Y.2009-10 HEREIN WERE NOT ADJUDICATED UPON. THE LD. CIT(APPEALS) DISMISSED TH E APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION BY THE ASSESSEE AND BASED ON MATERIALS AVAILABLE ON RECORD. THE LD. AR OF THE ASSESSEE PRAYED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE SO THAT HE C AN REPRESENT HIS CASE ON MERITS BEFORE THE LD. CIT(APPEALS). 3. THE LD. DR CONCEDED TO THE REQUEST OF THE LD. AR. 4. WE HAVE PERUSED THE CASE RECORDS AND HEARD THE R IVAL CONTENTIONS. WE FIND THAT THE LD.CIT(APPEALS) HAS PASSED AN EX-PARTE ORDER DISMISSING THE APPEAL SO FILED BY THE ASSESSEE FOR NON PROSECUTION BY TH E ASSESSEE CONSIDERING THE DOCUMENTS AVAILABLE ON RECORD. THAT THE R IGHTS AND LIABILITIES OF THE PARTIES HEREIN ARE YET TO BE DETERMINED. IN THE IN TEREST OF JUSTICE, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND RESTORE T HE MATTER BACK TO HIS FILE FOR ADJUDICATION IN CONFORMITY WITH THE PRINCIPLES OF NATURA L JUSTICE. AT THE SAME TIME, WE DIRECT THE ASSESSEE TO PRESENT HIMSELF WITH RELEVANT DOCUMENTARY EVIDENCES TO REPRESENT THE CASE ON MERITS BEFORE THE LD. CIT(APPEALS) IMMEDIATELY ON RECEIPT OF THIS ORDER. ANY SERV ICE OF NOTICE IS DISPENSABLE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURP OSES. ORDER PRONOUNCED ON 18 TH DAY OF MARCH, 2019. SD/- SD/- R.S.SYAL PA RTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 18 TH MARCH, 2019. SB 3 ITA NO.138 /PUN/2018 A.Y.2009-10 '#$%&'(' % / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-13, PUNE. 4. THE PR. CIT-3, PUNE. 5. '#$ %%&' , ( &' , - )*+ , / DR, ITAT, SMC BENCH, PUNE. 6. $,- ./ / GUARD FILE. // TRUE COPY // (0 / BY ORDER, %1 &+ / PRIVATE SECRETARY ( &' , / ITAT, PUNE. 4 ITA NO.138 /PUN/2018 A.Y.2009-10 DATE 1 DRAFT DICTATED ON 18 .03 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 18 .03 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER